New R&D application process sees greater accountant involvement 

Adam Ellerington, Senior Tax Manager at Markel Tax, explains how the recent changes to the R&D tax allowance system have come with updates to the application process which will impact the role of the accountant.


The government announced a series of changes to the R&D tax relief scheme in the summer of 2022. Along with updates to types of qualifying expenditure and the amount of relief there were some administrative changes designed to standardise the claim submission process for all accounting periods starting from 1 April 2023.

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